Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)

Schedule 2   Transitional provisions

Part 3   Applications for registration or re-registration

Division 1   Pending applications

11   Pending applications - refund of lodgment fees

If:

(a) an application made under section 251J, 251JB or 251KB of the old law is covered by this Division; and

(b) the application is withdrawn; and

(c) the application is neither granted nor refused by the Board before it is withdrawn;

the Commissioner must refund the lodgment fee paid in respect of the application under section 251KF of the old law, despite its repeal by Schedule 1 to this Act.